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KOCH v. DIRECTOR, DIV. OF TAXATION

17 N.J. Tax 321 (1997)

SIDNEY KOCH AND DOROTHY KOCH, PLAINTIFFS/APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT/RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided May 20, 1997

Attorney(s) appearing for the Case

Harold Leib, attorney for appellants (Mr. Leib, Elisa Leib, Stewart M. Weintraub and Howard M. Soloman, on the brief).

Peter Verniero, Attorney General, attorney for respondent (Joseph L. Yannotti, Assistant Attorney General, of counsel; Joseph Fogelson, Deputy Attorney General, on the brief).

Archer & Greiner, attorneys for amicus curiae The National Realty Committee (John C. Connell and Steven K. Mignogna, on the brief).

Before Judges LANDAU, WALLACE and KIMMELMAN.

PER CURIAM.

The judgment of the Tax Court approving the deficiency assessment of the Division of Taxation is affirmed substantially for the reasons stated by Judge Crabtree in his opinion reported at 15 N.J.Tax 387 (Tax Ct.1995). In determining the adjusted basis of plaintiff's partnership interest, N.J.S.A. 54A:5-1(c) requires that at the time of sale the adjusted basis for...

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